https://www.taxtmi.com/caselaws?id=50793 Charges for erection and commissioning of manufactured goods are not includible in assessable value unless those activities are shown to be incidental or ancillary to completion of the product under section 2(f) of the Central Excise Act. The record did not establish that the machinery was incomplete when cleared from the factory or that it became complete only after erection and commissioning. As erection and commissioning ordinarily occur after clearance and readiness for use, the charges were held outside the duty assessment. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50793 Charges for erection and commissioning of manufactured goods are not includible in assessable value unless those activities are shown to be incidental or ancillary to completion of the product under section 2(f) of the Central Excise Act. The record did not establish that the machinery was incomplete when cleared from the factory or that it became complete only after erection and commissioning. As erection and commissioning ordinarily occur after clearance and readiness for use, the charges were held outside the duty assessment. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50793